THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. F A 3-05/2022/1/V (38), Dated 15th July 2022

In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby notifies the rate of interest per annum to be 'Nil', for the class of registered persons mentioned in column (1) of the Table given below, who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said statement for the months mentioned in the corresponding entry in column (2) of the said Table by the due date, for the period mentioned in the corresponding entry in column (3) of the said Table, namely:-

TABLE

Class of registered persons

Months

Period for which interest is to be Nil

(1)

(2)

(3)

Electronic commerce operators having the following Goods and Services Tax Identification Numbers who could not file the statement under sub-section (4) of section 52 of the said Act, for the month of December, 2020, by the due-date, due to technical glitch on the portal but had deposited the tax collected under sub-section (1) of section 52 for the said month in the electronic cash ledger, namely:-

1. 23AABCB3428P1CY

2. 23AADCD4946L1CT

December, 2020

From the date of depositing the tax collected under subsection (1) of section 52 of the said Act in the electronic cash ledger till the date of filing of statement under sub-section (4) of section 52.

2. This notification shall be deemed to have come into force with effect from the 7th day of June, 2022.

By order and in the name of the Governor of Madhya Pradesh,

R. P. SHRIVASTAVA. Dy. Secy.